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  5. 711 N.W.2d 237 (2006)
 

DOCTOR'S ASSOCS. v. DEPT. OF REV. AND REG.

No. 23744.

711 N.W.2d 237 (2006)

2006 SD 18

DOCTOR'S ASSOCIATES, INC., Plaintiff and Appellant, v. DEPARTMENT OF REVENUE AND REGULATION, Defendant and Appellee.

Supreme Court of South Dakota.

Decided March 1, 2006.

Attorney(s) appearing for the Case

Todd C. Miller, Sioux Falls, South Dakota, Attorney for plaintiff and appellant.

Harvey M. Crow, Jr., South Dakota Department of Revenue and Regulation, Rapid City, South Dakota, Attorney for defendant and appellee.

KONENKAMP, Justice.

[¶ 1.] Doctor's Associates, Inc., headquartered in Milford, Connecticut, owns the international Subway fast-food restaurant franchise. South Dakota has fifty-three restaurants in the Subway chain. Subway collects an 8% "royalty" fee from each franchisee's weekly gross sales. After an audit, the Department of Revenue and Regulation determined that Subway's royalty fees constitute taxable gross receipts. Since Subway failed to report these fees...

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